SecProbe.io

CORRESP
1
filename1.htm

WORK Medical Technology Group LTD

December 29, 2023

Via EDGAR

Division of Corporation Finance

Office of Industrial Applications and Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Attention:
    Michael Fay

    Daniel Gordon

    Margaret Schwartz

    Katherine Bagley

    Re:
    WORK Medical Technology Group LTD

    Amendment No. 5 to Registration Statement on Form F-1

    Filed on November 6, 2023

    File No. 333-271474

Ladies and Gentlemen:

This letter is in response to the letter dated
November 20, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
addressed to WORK Medical Technology Group LTD (the “Company,” “we” and “our”). For ease of reference,
we have recited the Commission’s comments in this response and numbered them accordingly. An amended registration statement on Form F-1 (“Amendment No. 6 to the Registration Statement”) is
being submitted to accompany this letter.

Amendment No. 5 to Registration Statement
on Form F-1

General

1. It appears you will be requesting effectiveness
of your F-1 registration statement before completing the CSRC process. Please confirm in writing that you will notify us promptly of any
changes to your disclosure regarding or requested by the CSRC.

Response: We respectfully advise the Staff that
the Company completed the filing procedures with the CSRC on December 21, 2023. We have accordingly revised our disclosure in Amendment
No. 6 to the Registration Statement, per the request from the CSRC.

We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer &
Li LLC, at (212) 530-2206.

Very truly yours,

    /s/ Shuang Wu

    Name:
    Shuang Wu

    Title:
    Chief Executive Officer, Director, and

Chairman of the Board of Directors

cc: Ying Li, Esq.

Hunter Taubman Fischer & Li LLC